摘要
以《企业内部控制基本规范》的颁布为契机,考察在法规约束前提下我国上市公司内部控制审计现状。2009年和2010年的年报数据表明,上交所有多于半数的企业并未遵循《企业内部控制基本规范》的要求,我国内部控制审计的披露程度较低。一方面,这和我国相关法规的强制力不足有关;另一方面,也和我国内部控制审计规范体系的不完善有关。由此,我国应制定详细的内部控制审计准则并完善审计报告的标题、类型、内容和格式,以促进我国内部控制审计实践的健康发展。
Taking the opportunity of the issuance of Companies＇ Internal Control Basic Norms,this paper studies the present internal control audit of listed companies restrained by laws and regulations in China.Annual reports data of the listed companies in 2009 and 2010 show that more than half of the companies in Shanghai Stock Exchange failed to follow Companies＇ Internal Control Basic Norms.Internal control disclosure in China is left too much to be desired,which is resulted from the insufficient mandatory force of laws and regulations and the incomplete internal control audit standard system.Therefore,the government should establish specific internal control audit standards and revise the audit report title,types,content and format to improve the internal control audit practice in China.
出处
《贵州财经学院学报》
北大核心
2012年第3期72-77,共6页
Journal of Guizhou College of Finance and Economics
基金
教育部人文社科研究青年基金项目"我国上市公司债权人治理效率研究"(11YJC790197)
关键词
内部控制审计
财务报告内部控制
内部控制
内部控制基本规范
internal control audit
internal control over financial reporting
internal control
internal control basic norms
